745 Payments to adopters[, etc]: Scotland
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

745  Payments to adopters[, etc]: Scotland

[(1)]     No liability to income tax arises in respect of the following payments—

(a)     any payment [which is an excepted payment by virtue of paragraph (a) or (c) of subsection (2) of section 73 of the Adoption and Children (Scotland) Act 2007 (asp 4),] which is made to a person who has adopted or intends to adopt a child,

(b)     payments [which are excepted payments by virtue

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